§2000

128 cases·15 followed·11 distinguished·2 questioned·1 criticized·10 overruled·89 cited12% support

Statute text not available for this section.

128 Citing Cases

Surely any taxpayerwould find it repugnant if 3¹Unlike the statutes establishing the Tax Court, statutes establishing independent agencies in the executive branch typically require that appointments to their policymaking (i.e., quasi-legislative) governing bodies be balanced between the two major political parties. See, e.g., statutes establishing the Federal Trade Commission, 15 U.S.C. sec. 41 (2012); the Equal Employment Opportunity Commission, 42 U.S.C. sec. 2000e-4 (2012); the Federal Commun

Karen L. Cooley, Petitioner T.C. Memo. 2012-164 · 2012

2000e-5(k) (2006), for work performed by her attorney-husband. The court in Bennett noted that under the statute, civil-rights plaintiffs should ordinarily be able to recover attorney's fees unless special circumstances exist. Bennett, 2002 WL 169323, at *2. Since the plaintiffin Bennett had signed a retainer agreementjust as any other client

Indeed, Fed. R. Civ. P. 24(a) states: (a) Intervention of Right. On timely motion, the court must permit anyone to intervene who: (1) is given an unconditional right to intervene by a federal statute; or (2) claims an interest relating to the property or transaction that is the subject of the action, and is so situated that dispos

§§ 2000e–5(e) and (f), [unlike section 6213(a),] does not limit jurisdiction to those cases in which there has been a timely filing with the EEOC. It contains no reference to the timely-filing requirement. The provision specifying the time for filing charges with the EEOC appears as an entirely separate provision, and it does not speak in jurisdicti

2000e- (continued...) - 8 - [*8] Appeals in its current form exists pursuant to section 7804(a), which provides: SEC. 7804(a). Appointment and Supervision.--Unless otherwise prescribed by the Secretary, the Commissioner ofInternal Revenue is authorized to employ such number ofpersons as the Commissioner deems proper for the administration and

Maritza Furiatti Newman, Petitioner T.C. Memo. 2012-74 · 2012

2000e-5(k) (Title VII; "In any action or proceeding under this subchapter the court, in its discretion, may allow the prevailing party * * * a reasonable attorney's fee (including expert fees) as part ofthe costs"). - 16 - its position was invalid when adopted, given the facts available and any legal precedentrelated to the case. Nalle v. Com

Elizabeth O'Brien, Petitioner T.C. Memo. 2012-326 · 2012

2000e-5(e) (1988) (providingthat a complainant - 21 - [*21] must file a charge with the EEOC within 180 days (300 days in a deferral State)"afterthe alleged unlawful employmentpractice occurred"); Riesett v. W. B. Doner & Co., 293 F.3d 164, 170 (4th Cir. 2002) (applying Mich. Comp. Laws sec. 600.5827 (2002)); in some instances caselaw will de

Dixon v. Commissioner 132 T.C. 55 · 2009

2000e-5(k)); Ed. A. Wilson, Inc. v. GSA, 126 F.3d at 1409 (EAJA); Yankton Schl. Dist. v. Schramm, 93 F.3d 1369, 1377 (8th Cir. 1996) (pro bono award under the Handicapped Children’s Protection Act, 20 U.S.C. sec. 1415(e)(4)(B)); AARP v. EEOC, 873 F.2d 402, 406 (D.C. Cir. 1989) (“[U]nder the EAJA, [the prevailing party] should be able to recove

2000e-16(d) (2000); Landgraf v. USI Film Prods., 511 U.S. 244, 251 (1994). - 44 - interest on EAJA fee award since no statutory provision expressly authorizes such interest). d. Test Case Status One aspect of this litigation that is certainly “not of broad and general application” (and therefore potentially supports the finding of a special f

sec., [sic] the Civil Rights Act of 1991, the Equal Pay Act, the Age Discrimination in Employment Act, 29 U.S.C. §621 [sic], the Americans with Disabilities Act, the Family and Medical Leave Act of 1993, or any other Federal, state or local statute, regulation or ordinance prohibiting employment discrimination. Petitioner was a resident

2000bb-1(b); Adams v. Commissioner, supra. In evaluating whether the Government has met the compelling interest test, cases decided prior to Smith are applicable, and the test “should not be construed more stringently or more leniently than it was prior to Smith.” Adams v. Commissioner, supra at 139. 1. Substantial Burden To establish a violat

§2000e) et seq.)”, and a State law claim for wrongful termination “in violation of Title [sic] 35-9- 11, Utah Code Annotated.” Ms. Nield’s complaint alleged in pertinent part: 11. During and throughout the period of Plain- tiff’s employment with Defendant [Goer], and culminat- ing with the Defendants [sic] termination of the Plain- tiff, the Plaint

John W. & Faythe A. Miller, Petitioner 114 T.C. No. 32 · 2000

A claimant under the RFRA must show that the Government “substantially burdened” his or her free exercise of religion. RFRA, 42 U.S.C. sec. 2000bb-1(a). Upon such a showing, the Government must demonstrate that the application of the burden to the person (i) is in furtherance of a compelling governmental interest and (ii) is the l

Sherald Lynn & Susan Jana Davis, Petitioner T.C. Memo. 2000-210 · 2000

2000bb-1(b)(1994); Adams v. Commissioner, supra. In evaluating whether the Government has met the compelling interest test, cases decided prior to Smith are applicable, and the test “should not be construed more stringently or more leniently than it was prior to Smith.” Adams v. Commissioner, supra at 139. In City of Boerne v. Flores, 521 U.S.

Miller v. Commissioner 114 T.C. 511 · 2000

A claimant under the RFRA must show that the Government “substantially burdened” his or her free exercise of religion. RFRA, 42 U.S.C. sec. 2000bb-1(a). Upon such a showing, the Government must demonstrate that the application of the burden to the person (i) is in furtherance of a compelling governmental interest and (ii) is the l

Salvatore J. & Shirley E. D'Amico, Petitioner T.C. Memo. 1999-374 · 1999

§2000e et seq.), the federal Age Discrimination in Employment Act, as amended, (29 U.S.C. §621 et seq.) or the fed- eral Americans with Disabilities Act (42 U.S.C. §12101 et seq.) or similar state or local statutes, or other- wise and all claims in tort or contract related to Employee's employment or to any acts or omissions of the Company involvin

2000bb to 2000bb-4 (1994), she is exempt from Federal income taxes. RFRA was enacted in response to Employment Div., Dept. of Human Resources v. Smith, 494 U.S. 872 (1990). In Smith, the Supreme Court held that neutral, generally applicable laws may be applied to religious practices even when not supported by a compelling governmental interest

Michael G. Kroposki, Petitioner T.C. Memo. 1997-563 · 1997

Section 2000(e) et seq.; any and all claims under the Civil Rights Act of 1866, 42 U.S.C. Section 1981; any and all claims under the Americans - 6 - with Disabilities Act of 1990, 42 U.S.C. Section 12101 et seq.; any and all rights or claims under the Age Discrimination in Employment Act, 29 U.S.C. Section 621, et seq.; any and all claims under th

Cheryl Denese Brewer, Petitioner T.C. Memo. 1997-542 · 1997

2000e to 2000e-17 (title VII). The representatives sought backpay, as well as injunctive and declaratory relief. On November 6, 1981, the District Court bifurcated the litigation into a liability and a remedy phase. On April 29, 1985, the court ruled in the liability phase that State Farm was liable under title VII for classwide discrimination

John P. & Carolyn L. Raney, Petitioner T.C. Memo. 1997-200 · 1997

(title VII). The representatives sought backpay, as well as injunctive and declaratory relief. The District Court bifurcated the litigation into a liability and a remedy phase. On April 29, 1985, the court ruled in the liability phase that State Farm was liable under title VII for classwide discrimination on the basis of gender.

Neil S. & Rita E. Hardin, Petitioner T.C. Memo. 1997-202 · 1997

(title VII). The representatives sought backpay, as well as injunctive and declaratory relief. The District Court bifurcated the litigation into a liability and a remedy phase. On April 29, 1985, the court ruled in the liability phase that State Farm was liable under title VII for classwide discrimination on the basis of gender.

The facts have been stipulated. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Petitioners, husband and wife, are John Lee Berst and Carolyn Ann Pace, a.k.a. Carolyn Ann Berst. Refere

Jean A. Stanko, Petitioner T.C. Memo. 1996-530 · 1996

2000e-2 (1988)). Giove v. Cattle King, Inc., Civil No. 84-C-1096. 4. The Sale of Stanko Packing Assets to Packerland and the Packerland Note On June 14, 1984, Stanko Packing adopted a plan of complete liquidation. On July 16, 1984, Packerland Packing Co., Inc. 5 (Packerland), of Green Bay, Wisconsin, agreed to buy most of the assets of Stanko

Beverly T. Rutt-Hahn, Petitioner T.C. Memo. 1996-536 · 1996

ons, discouraged from applying for promotions and coerced into withdrawing a complaint alleging sex discrimination. Petitioner based her discrimination allegations on the following: 1.1 [Title VII of] The Civil Rights Act of 1964 as amended, 42 USC Sec. 2000 e-16(c); The Age Discrimination in Employment Act, as amended, 29 USC Sec. 621, et seq.; The Civil Rights Attorneys Fee Act of 1976, as amended, 42 USC Sec. 1988; 39 USC Sec. 409, and application thereof by the courts, permitting judicial re

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